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Scarinci Hollenbeck remains committed not only to providing top-tier legal services but also to regularly providing information and resources to our client base and internet following. Client Alerts provided by our attorneys supply businesses, municipalities, and more with the latest and relevant legal updates that may impact them and how they might be able to proceed.

1-12 of 29

COVID-19 Highlights Importance of Understanding the Guardianship Process

COVID-19, unfortunately, is now among the examples of causes for the need to appoint a guardian... It is always advisable for individuals to express their own wishes regarding whom they want to manage their affairs if they become unable, which is traditionally done through a power of attorney. However, situations may arise when someone needs […]

Author: Joel N. Kreizman

January 22, 2021

Estate Planning Regulation Impacts Small Business And Estate Tax Planning Strategies

The government lost estate and gift tax cases that attracted headlines. The government lost estate and gift tax cases that attracted headlines. In response, the Department of Treasury (“Treasury”) proposed new regulations in early 2016 that would amend definitions in the 1992 regulations that were problematic in the court cases. In addition, Treasury it added […]

Author: James F. McDonough

January 10, 2017

Denial of Treaty Benefits and Limitation of Benefits

Denial of Treaty Benefits and Limitation of Benefits One of the hallmarks of international tax planning is the ability to obtain a tax ruling from a foreign revenue services that the taxpayer is a qualified resident for income tax treaty purposes. Such a ruling permits a taxpayer to proceed with certainty in establishing operations. It […]

Author: James F. McDonough

March 4, 2016

New IRS Ruling Makes Roth IRAs More Profitable for Taxpayers

Are Roth IRAs more profitable for the taxpayer? Many taxpayers are wondering about the impact of the new IRS ruling on Roth IRA total annual contribution limits. According to a National Law Review report, on Oct. 21, the IRS ruling will create fewer limitations on after-tax contributions directly to Roth IRAs when a taxpayer retires, […]

Author: Frank L. Brunetti

December 30, 2015

The U.S. Tax Court Creates New Estate Planning Channel for Older Individuals

New estate planning channel for older demographic? A recent decision by the U.S. Tax Court affirmed the estate planning opportunity for older individuals that was perceived by some as being safely available in the Fifth Circuit where the Tax Court’s McCord decision, that was adverse to the taxpayer, was reversed. According to a Law 360 […]

Author: James F. McDonough

December 28, 2015

Need To Know About Estate Tax Portability? We Can Help

Last week, the IRS announced its final rules on the estate tax portability of the deceased spousal unused exclusion (DSUE) amount, which clarifies that portability is only granted to executors if the gross value of the estate is below $5.4 million. Portability rules The new IRS rules specify that the surviving spouse can elect portability to use […]

Author: James F. McDonough

June 23, 2015

Scarinci Hollenbeck

House Vote Pushes Closer To Estate Tax Repeal

House Vote Pushes Us One Step Closer To Estate Tax Repeal The federal estate tax, which has long been opposed by many Americans, was recently abolished by the U.S. House of Representatives with 240 members of Congress voting for the estate tax repeal and 179 voting against it. Supporters Laud House Vote Supporters lauded the […]

Author: Frank L. Brunetti

May 19, 2015

Scarinci Hollenbeck

Some Differences In Tax Planning Between Jurisdictions

Despite a common language, there are differences in tax planning when it comes to the United Kingdom (UK) and the United States (US). The differences in tax planning are the direct result of a trends or a structural changes in tax law. Clearly, the trend is against the accumulation of wealth inside of trusts. Trusts […]

Author: James F. McDonough

May 1, 2015

Can I Leave My Estate To My Pet?

Every year, there are a few individuals who want to leave part or all of their estate to their pet. Unfortunately, pets are considered property, and property cannot own other property. This leaves an interesting conundrum for dedicated pet owners, but there are a couple of ways around it. So, now the question remains – […]

Author: James F. McDonough

November 6, 2014

Delaware Legislates On Digital Assets In Estate Planning

One aspect that has confounded the estate planning world in recent years is the inheritance of digital assets. While many of these assets usually hold only sentimental value – like social media profiles, email addresses, etc. – some can be extremely valuable. Now that so much of our financial life can be conducted online, via […]

Author: James F. McDonough

September 10, 2014

Scarinci Hollenbeck

Should the US implement a VAT?

With the November midterm elections approaching in the U.S. and corporate tax reform heavy on the public’s mind, a number of radical solutions have emerged. One such system is the value added tax, or VAT, proposed by former Treasury official and professor at Columbia Law School Michael Graetz, as reported on by Delaware Online. How […]

Author: Frank L. Brunetti

September 9, 2014

Will Stepping-Up The Basis of Assets Become More Important Than Avoiding Estate Tax?

Trends come and go and taxation is no different. The change in 2001 to raise the estate tax exemption, now $5,340,000, and to lower the top estate tax rate, now 40%, shifted the emphasis in estate tax planning. The combined estates of most American couples will remain below $10,680,000, so estate tax is no longer […]

Author: James F. McDonough

August 25, 2014

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